Direct Transfer - initiator of the payment is the client, complete transfer order to transfer credit, which ranks the servicing bank to pay that amount to the provider.
Contractor shall pay the customer a product with an invoice
Completed transfer order
Reduces Σ-s current account customer
Reported transfer
Increases Σ-s current account provider
BB to increase the current account
BB to reduce the current account.
This form does not guarantee the interests of the supplier. Debit, the initiator of the payment provider, completed payment document - Payment direct debit, which asks its bank to be platenaizvarshenata its delivery to the client. The customer's bank has to pay only at the express consent of the client.
Supplier sends goods to the customer with invoice
Transfer completed direct debit
Transmits orders
Agreement for direct debit
Reduce PC
Advice
Increase PC
BB to increase
BB reduction
This form does not sufficiently guarantee the interests of the supplier
Forms of cashless payments - credit, corporate credit and other forms - payment by credit opened in favor of specific suppliers. in a specific purchase. Usually the supplier and customer agree on the terms of delivery, the initiator is the client. It fills an order for opening letters of credit.
Nature and types of shares, accounting - the share is an ownership document. It entitles the holder to receive dividends, right out loud and liquidation share upon termination of business activity. Types - cash - sold for cash; name - the name of the shareholder shall be recorded in front of the stock, property - sold for property contributions made by shareholders, shares of the carrier - the name of the holder is not an element of the shape of the action; privileged shares - except dividend these shares provide some benefits-eligible for more than 1 vote, claimed to have a dividend, workers' shares - sold Staff of Pr. Entitle to dividend and aloud in the General Assembly. Accounting applies in which the market price of shares purchased is the cost and selling price when selling. Account 511 (Financial assets held for trading) and 512 Own shares active.
Example: eg "X" bought five BG shares with par value of BGN 100 to BGN 120 per share. Are paid PC sagl.b.b. 4-shares are sold on the exchange of BGN 130 each, and others - 110 EUR The amount of the sale is credited to the PC with the BB Reported differences.
Accounting for bonds - the credit document, entitle the holder to a fixed monetary income. Bondholders are creditors of enterprises. Right to issue bonds have state authorities and enterprises. Use account 513 (Financial assets pledged as collateral) expense 514 (Treasury bonds). Other accounts and cash funds. Account 505. Letters to BGN 506. Letters of credit in foreign currency - used in akredetivna form of payment. Deposits - where an entity has a deposit account; Current checks - if the enterprise check-administered form of payment to contractors. Government securities - when the company buys securities such as short-term assets.